{"id":1012,"date":"2019-12-05T15:41:41","date_gmt":"2019-12-05T18:41:41","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/decreto-no-64-628-2019-icms-sp-industria-de-informatica\/"},"modified":"2026-09-29T19:25:06","modified_gmt":"2026-09-29T22:25:06","slug":"decreto-no-64-628-2019-icms-sp-industria-de-informatica","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/decreto-no-64-628-2019-icms-sp-industria-de-informatica\/","title":{"rendered":"Decreto n\u00ba 64.628\/2019 (ICMS\/SP) Ind\u00fastria de inform\u00e1tica"},"content":{"rendered":"<p>Foi publicado no Di\u00e1rio Oficial do Estado de S\u00e3o Paulo de hoje, 04\/12\/2019, o Decreto n\u00ba 64.628, que alterou o regime especial de tributa\u00e7\u00e3o pelo<a href=\"http:\/\/www.hondatar.com.br\/embargos-de-declaracao-da-uniao-relativos-a-exclusao-do-icms-da-apuracao-do-pis-e-cofins-sao-retirados-da-pauta-do-stf\/\"> ICMS<\/a> para contribuintes da ind\u00fastria de inform\u00e1tica, originalmente institu\u00eddo pelo Decreto n\u00ba 51.624\/2007.<\/p>\n<p>Originalmente, o citado Decreto n\u00ba 51.624\/2007 autorizou os estabelecimentos fabricantes de determinados produtos de inform\u00e1tica a optarem pelo cr\u00e9dito de 7% sobre o valor de suas sa\u00eddas, em substitui\u00e7\u00e3o ao aproveitamento de quaisquer cr\u00e9ditos, desde que (i) a importa\u00e7\u00e3o de insumos destinados \u00e0 fabrica\u00e7\u00e3o tenham desembarque e desembara\u00e7o aduaneiro em territ\u00f3rio paulista e (ii) em rela\u00e7\u00e3o \u00e0s sa\u00eddas para o exterior (inclusive aquelas com fins espec\u00edficos de exporta\u00e7\u00e3o), tal cr\u00e9dito limitar-se-ia ao percentual de 4,5% sobre o valor da opera\u00e7\u00e3o.<\/p>\n<p>J\u00e1 o rec\u00e9m publicado Decreto n\u00ba 64.628 alterou os percentuais e hip\u00f3teses de aplica\u00e7\u00e3o de tal cr\u00e9dito, limitando-o \u00e0&nbsp;import\u00e2ncia equivalente \u00e0 carga tribut\u00e1ria incidente sobre a respectiva opera\u00e7\u00e3o, quando se tratar de sa\u00edda interna&nbsp;e, para opera\u00e7\u00f5es interestaduais, restringiu o percentual de&nbsp;7% apenas aos casos em que a al\u00edquota interestadual aplic\u00e1vel for 7% ou 12%, determinando a aplica\u00e7\u00e3o do percentual de&nbsp;4% para os casos em que a al\u00edquota interestadual aplic\u00e1vel for 4%.<\/p>\n<p>Por sua vez, o Decreto n\u00ba 64.628&nbsp;excluiu a possibilidade de tal creditamento&nbsp;quando a posterior sa\u00edda for destinada (i) ao exterior ou tenham fins espec\u00edficos de exporta\u00e7\u00e3o, (ii) a outro estabelecimento do mesmo titular do estabelecimento fabricante ou (iii) a estabelecimento com a qual o fabricante mantenha rela\u00e7\u00e3o de interdepend\u00eancia, conforme os crit\u00e9rios contidos no \u00a76\u00ba acrescido pelo Decreto em tela.&nbsp;Especificamente para os estabelecimentos descritos nas hip\u00f3teses (ii) e (iii) acima, o \u00a7 7\u00ba, tamb\u00e9m acrescido pelo Decreto n\u00ba 64.628, estabeleceu a possibilidade de utiliza\u00e7\u00e3o dos cr\u00e9ditos em tela nas suas sa\u00eddas internas ou interestaduais, mediante regime especial a ser requerido pelo estabelecimento fabricante. &nbsp;<\/p>\n<p>O Decreto n\u00ba 64.628 entra em vigor 90 dias ap\u00f3s a data de sua publica\u00e7\u00e3o, observado o disposto no artigo 150, inciso III, al\u00ednea \u201cb\u201d, da Constitui\u00e7\u00e3o Federal.<\/p>\n<p>As d\u00favidas atinentes a este informativo poder\u00e3o ser dirimidas pelos advogados da \u00e1rea tribut\u00e1ria consultiva do escrit\u00f3rio.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Foi publicado no Di\u00e1rio Oficial do Estado de S\u00e3o Paulo de hoje, 04\/12\/2019, o [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1114,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38,1],"tags":[],"class_list":["post-1012","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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